三、跟單信用證的具體操作( 9個步驟) (考試重點)

　　1. A local buyer agrees to buy goods from an overseas seller and under the sales contract, payment is to be made by banker’s letter of credit. 當地買方同意從海外賣方那里購買合同項下的貨物，并在合同中規定使用信用證支付。(注釋：agree to:同意)

　　2.To fulfill the contract, the buyer arranges with his bank to open a letter of credit for his account in favor of the overseas seller . 履行合同，買方通知當地銀行(開征行)為其賬戶開立以海外賣方為受益人的信用證。(注釋：fulfill: 履行 open a letter of credit: 開立信用證 account:　賬目　in favor of: 贊同，有利于，在這里引申為“以...為受益人” )

　　3.The buyer is not required to pay for the goods until the arrival of the relevant shipping documents. 買方不需要立即付款，直到相關的運輸單據到達后付款。( be required to : 需要做…; arrival: 到達)

　　4. The seller，on receipt of a letter of credit, will have to prepare shipment of the contract goods within the delivery date. 賣方，在收到信用證之后，必須在裝運期內安排合同項下貨物的備好裝船。(注釋：on receipt of:　收到…之后)

　　5. Once shipment of the goods is completed, the seller will be able to present all the documents to the negotiating bank for payment under the terms of the credit.　賣方一旦完成貨物裝運后，按照信用證條款將所有運輸單據提交給押證銀行(議付行)進行議付。(注釋：completed:　完成的，全部的　be able to:　能夠　present：呈遞，遞交　negotiating bank:　議付行(押證銀行)

　　6. The negotiating bank should ensure that the seller’s documents are drawn up in accordance with the credit terms before such documents are paid for and forwarded to the issuing bank for final reimbursement. 議付行確保賣方擬呈的單據與信用證條款一致后，并在付款前將單據轉交給開證行進行最終的付款。(注釋：ensure：確保，保證 draw up: 草擬 in accordance with:　與...一致，依照　forward: 轉遞，轉寄 issuing bank: 開征行 reimbursement:　付還，退還)